The Influence of Regional Accounting Systems, Public Transparency, and Financial Management on Government Accountability in South Sulawesi
DOI:
https://doi.org/10.35129/simak.v23i02.656Keywords:
Regional Financial Accounting System, Public Transparency, Financial Management Activities, Financial Accountability, Local Government, PLSAbstract
This study aims to analyze the influence of Regional Financial Accounting Systems, Public Transparency, and Financial Management Activities on Financial Accountability within regional government agencies in South Sulawesi Province. This research is a non-perceptual quantitative study using descriptive statistics and structural analysis with the Partial Least Squares (PLS) method. The population of this study includes all regional work units (SKPD) in South Sulawesi Province, totaling 108 institutions. The sampling technique employed was a census (saturated sampling) method, resulting in 63 usable responses. The data were obtained through financial reports and secondary documentation. The results show that the Regional Financial Accounting System has a positive and significant effect on Financial Accountability. Public Transparency also has a positive and significant influence on Financial Accountability. Likewise, Financial Management Activities significantly affect Financial Accountability. Simultaneously, the three independent variables explain 73.4% of the variability in Financial Accountability, indicating that the research model has strong predictive power. This study provides empirical contributions to improving financial accountability in regional governments and offers a basis for public policy decisions aimed at improving sound financial governance.
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